Marton Co. owned 90% of the voting common stock of Walker Co On January 3, 2021. Milton sold equipment to Walker for $140,000. The equipment cost Milton $165.000. At the time of the transfer, the balance in accumulated depreciation was S45,000 The equipment had a remaining useful life of eight years and a zero salvage value. Both entities use the straight-line method of depreciation At what amount should the equipment (net of depreciation be included in the consolidated balance sheet dated December 31, 2021? $102 500 $122.500 $99,375 O $105.000 Question 14